Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	1.71	1.44	1.67	1.58
Quick Ratio	―	1.59	1.37	1.58	1.51
Cash Ratio	―	0.97	0.80	0.97	0.97
Solvency Ratio	―	0.20	0.20	0.18	0.14
Operating Cash Flow Ratio	―	0.23	0.20	0.20	0.09
Short-Term Operating Cash Flow Coverage	―	1.25	1.22	0.96	0.30
Net Current Asset Value	¥ ―	¥ 924.33M	¥ 583.71M	¥ 775.06M	¥ 333.88M
Leverage Ratios
Debt-to-Assets Ratio	―	0.08	0.09	0.11	0.20
Debt-to-Equity Ratio	―	0.14	0.17	0.21	0.47
Debt-to-Capital Ratio	―	0.13	0.14	0.18	0.32
Long-Term Debt-to-Capital Ratio	―	0.04	0.04	0.06	0.17
Financial Leverage Ratio	―	1.74	1.93	1.95	2.32
Debt Service Coverage Ratio	―	1.38	1.56	1.16	0.69
Interest Coverage Ratio	―	61.19	88.49	51.13	57.06
Debt to Market Cap	―	0.19	0.26	0.27	0.46
Interest Debt Per Share	―	207.93	238.74	253.01	499.62
Net Debt to EBITDA	―	-2.25	-2.19	-2.17	-1.65
Profitability Margins
Gross Profit Margin	―	19.28%	20.94%	21.31%	23.53%
EBIT Margin	―	4.53%	6.07%	6.22%	7.00%
EBITDA Margin	―	7.56%	8.11%	8.15%	8.91%
Operating Profit Margin	―	3.73%	4.97%	5.09%	6.51%
Pretax Profit Margin	―	4.47%	6.02%	6.12%	6.88%
Net Profit Margin	―	3.19%	5.68%	4.39%	4.54%
Continuous Operations Profit Margin	―	3.19%	5.68%	4.39%	4.54%
Net Income Per EBT	―	71.25%	94.37%	71.82%	65.93%
EBT Per EBIT	―	119.83%	121.12%	120.11%	105.68%
Return on Assets (ROA)	―	4.33%	7.08%	6.01%	5.44%
Return on Equity (ROE)	―	7.53%	13.65%	11.75%	12.64%
Return on Capital Employed (ROCE)	―	7.51%	10.06%	10.92%	12.78%
Return on Invested Capital (ROIC)	―	4.90%	8.64%	7.02%	7.12%
Return on Tangible Assets	―	4.43%	7.22%	6.08%	5.48%
Earnings Yield	―	10.22%	21.48%	14.56%	12.38%
Efficiency Ratios
Receivables Turnover	―	6.94	5.83	6.45	6.04
Payables Turnover	―	5.54	9.50	10.12	9.96
Inventory Turnover	―	29.56	34.84	30.92	34.02
Fixed Asset Turnover	―	5.84	5.49	6.81	6.18
Asset Turnover	―	1.36	1.25	1.37	1.20
Working Capital Turnover Ratio	―	6.52	6.71	5.59	6.03
Cash Conversion Cycle	―	-0.95	34.62	32.35	34.52
Days of Sales Outstanding	―	52.62	62.56	56.60	60.43
Days of Inventory Outstanding	―	12.35	10.48	11.81	10.73
Days of Payables Outstanding	―	65.92	38.42	36.05	36.63
Operating Cycle	―	64.97	73.04	68.40	71.16
Cash Flow Ratios
Operating Cash Flow Per Share	―	190.58	208.08	162.47	82.19
Free Cash Flow Per Share	―	9.00	75.08	115.18	-94.66
CapEx Per Share	―	181.58	133.00	47.29	176.85
Free Cash Flow to Operating Cash Flow	―	0.05	0.36	0.71	-1.15
Dividend Paid and CapEx Coverage Ratio	―	0.86	1.28	2.67	0.46
Capital Expenditure Coverage Ratio	―	1.05	1.56	3.44	0.46
Operating Cash Flow Coverage Ratio	―	0.93	0.88	0.65	0.17
Operating Cash Flow to Sales Ratio	―	0.06	0.06	0.05	0.03
Free Cash Flow Yield	―	0.85%	8.23%	12.27%	-8.81%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	9.78	4.65	6.87	8.08
Price-to-Sales (P/S) Ratio	―	0.31	0.26	0.30	0.37
Price-to-Book (P/B) Ratio	―	0.74	0.64	0.81	1.02
Price-to-Free Cash Flow (P/FCF) Ratio	―	117.74	12.15	8.15	-11.36
Price-to-Operating Cash Flow Ratio	―	5.56	4.38	5.78	13.08
Price-to-Earnings Growth (PEG) Ratio	―	-0.22	0.11	2.53	0.01
Price-to-Fair Value	―	0.74	0.64	0.81	1.02
Enterprise Value Multiple	―	1.87	1.07	1.53	2.46
Enterprise Value	―	1.39B	866.96M	1.13B	1.86B
EV to EBITDA	―	1.87	1.07	1.53	2.46
EV to Sales	―	0.14	0.09	0.13	0.22
EV to Free Cash Flow	―	53.53	4.00	3.38	-6.79
EV to Operating Cash Flow	―	2.53	1.44	2.39	7.82
Tangible Book Value Per Share	―	1.38K	1.38K	1.14K	1.03K
Shareholders’ Equity Per Share	―	1.44K	1.44K	1.16K	1.05K
Tax and Other Ratios
Effective Tax Rate	―	0.29	0.06	0.28	0.34
Revenue Per Share	―	3.40K	3.45K	3.11K	2.93K
Net Income Per Share	―	108.37	195.93	136.74	133.11
Tax Burden	―	0.71	0.94	0.72	0.66
Interest Burden	―	0.99	0.99	0.98	0.98
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.05	0.04	0.04	0.04
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	1.76	1.06	0.85	0.41

HIRAGA CO., LTD. (7863) Ratios

HIRAGA CO., LTD. Ratios